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TMI Blog2012 (6) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty would meet the ends of justice for both sides. Accordingly, the redemption fine on the goods is reduced to ₹ 40,000/- penalty on the importer is reduced to ₹ 25,000/- and penalty on the CHA is reduced to ₹ 10,000/-. - C/41 & 42/11 - Final Order No. A/741-742/WZB/AHD/2012 - Dated:- 25-5-2012 - Mr. B.S.V. Murthy, J. For Appellant : Shri J.C. Pate, Adv, Shri K.I. Vyas, Adv For Respondent : Shri R. Nagar, A.R. Per : Mr. B.S.V. Murthy; M/s. San Plastic an EOU (the importer) imported 138.12 MT of plastic scrap on 24.6.09. The consignment was examined and Revenue entertained a view that the plastic scrap importation was contrary to the provisions of Foreign Trade Policy relating to plastic scra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fluents are generated. (vii) Before the clearance of the plastic waste/scrap, all imported consignments of such plastic scrap/waste shall be subjected to scrutiny and testing of samples. Customs authorities shall for this purpose draw a sample and send the same to the nearest laboratory/office of the Central Institute of Plastic Engineering Technology (CIPET) with a view to having the same analysed and verified that such imported consignments are in conformity with the description/definition as given in sub-paragraphs (i) and (ii) above. 4. He submits that in their case, a sample was drawn and sent to CIPET, except for a small percentage of the plastic scrap imported by them which is having stickers affixed to it, in respect of ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except for quantity with stickers, balance quantity can be considered as a virgin plastic waste or otherwise and they are not in a position to certify the same. 7. This would require me to consider the facts of the case. According to the facts, the appellant did not have the certificate issued by the manufacturer at the time of importation. Admittedly the importation was made from a waste collector who himself had certified that he is a registered waste collector and he is collecting waste from various manufacturers and supplying. After a request from the importers, the supplier of plastic waste contacted the concerned manufacturers and their certificates were produced before the Commissioner (Appeals). The ld. Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter had obtained the clearance of Ministry of Environment and Forest and they have the LOP from Developmental Commissioner. For whatever it is worth, they have produced the certificates from the manufacturers also. Having regard to the facts and circumstances, a lenient view is required to be taken as regards the quantity affixed with stickers about which CIPET has given a view that the sticker pasted on them gives an indication of their usage as sticker is normally affixed on package after production and indicates usage. It has to be noted that even this is not a very clear finding that sticker is affixed only after usage. This is another reason why benefit of doubt and a lenient view is required to be taken in this case. 8. The analy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant instead of requiring them to re-export the whole quantity back. The ld. counsel fairly offered that they would segregate the quantity having stickers from the total quantity and re-export the same. I feel that this offer is to be accepted. Since the goods are under the control of customs even now, the segregation can be done within the premises whether the goods are stored at present and only the quantity without stickers allowed to be cleared and balance allowed to be re-exported. 9. Having regard to the facts and circumstances, and having also regard to the fact that the goods are lying with customs for quite some time, there is a need to take a lenient view regarding redemption fine and penalties are also required to be reduc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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